El proyecto de Presupuesto 2021 dejará sin efecto el ajuste por inflación establecido en el artículo 327 del Código Tributario, el cual aplica a la exención contributiva anual para personas físicas, pymes, asalariados, profesores, médicos, contadores, abogados, consultores, y otros. No se trata de algo nuevo. Desde el año 2016 hasta probablemente el 2021 se mantendrá la misma exención de RD$416,280 equivalente a RD$34,685 mensuales, dijo Rodríguez.
En 2012 y 2015 se adoptó una medida similar, al congelar la exención anual en RD$399,923 sin ajustar anualmente por inflación. Se estima un impacto acumulado de 26% en desmedro de los empleados por la suspensión reiterada del ajuste por inflación a la exención contributiva anual desde la primera decisión gubernamental.
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